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MANAJEMEN KAS

MANAJEMEN KAS. Dwi Retno Andriani,SP ., MP. www.lecture.brawijaya.ac.id/dwiretno. 2. Motif memiliki kas. 3. Click to add Title. 4. Click to add Title. Contents. 1. Pengertian Kas. Pengertian Kas. salah satu bagian dari aktiva yang paling likuid (paling lancar)

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MANAJEMEN KAS

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  1. MANAJEMEN KAS DwiRetnoAndriani,SP., MP www.lecture.brawijaya.ac.id/dwiretno

  2. 2. Motif memilikikas 3. Click to add Title 4. Click to add Title Contents 1. PengertianKas www.themegallery.com

  3. PengertianKas • salah satu bagian dari aktiva yang paling likuid (paling lancar) • bisadipergunakansegerauntukmemenuhikewajibanfinansialperusahaan. • digunakanuntukmembiayaioperasiperusahaansehari-hari (dalambentuk modal kerja) maupunpembelianaktivatetap, memilikisifatkontinyu(untukpembelianbahanbaku, membayarupahdangaji, membayarsupplieskantorhabispakai, dll) dantidakkontinyu. (untukpembayarandeviden, pajak, angsuranhutang, dsb) www.themegallery.com

  4. Motif Berjaga-jaga Motif Transaksi Motif Spekulasi Motif memilikikas Memeganguangtunaiuntukkeperluan realisasidariberbagaitransaksibisnis 2. Contoh: pembayaranupah, pembayaranhutang, Memeganguangtunaidimaksudkanuntuk mengantisipasikebutuhan yang bersifatmendadak Motivasiseseoranguntukmemeganguangtunaikarena adanyakeinginanuntukmemperolehkeuntungan darisuatukesempataninvestasi yang besar www.themegallery.com

  5. Click to edit text styles AnggaranKas Edit your company slogan Anggaran Kas Estimasipengeluarankas( proyeksi pengeluaran2 ygdilakukanperusahaan EstimasiPenerimaankas (proyeksipenerimaanpadaperiodetertentubaik yang berasaldrpenjualantunai, penerimaanpiutang ) www.themegallery.com

  6. MODEL MANAJEMEN KAS MODEL BAUMOL Mengkaitkankasdengansuratberharga MODEL MILLER And Orr www.themegallery.com

  7. PolaAlirankas Model Baumol C1 C/2 0 t1 t2 t3 (2OD/i) O= BiayaTransaksi D=Kebutuhankaspertahun I = Bungasekuritas C = www.themegallery.com

  8. Contohsoal Perusahaan ANTIQUA setiaptahunmembutuhkankassebesarRp. 2.400.000.000,-. Denganpemakaiansetiapperiodenyakonstan. Biayatransaksiuntukmengubahkasmenjadisekuritassetiaptransaksisebesar Rp.125.000.Tingkat bunga yang diperolehkarenamemilikisekuritasadalah 15% per tahun.Denganmenggunakanrumusdiatasmakadapatdihitungjumlahsekuritas yang harusdijadikankassetiap kali adalahsebesar Jawab: www.themegallery.com

  9. Text Text Text Add Your Text Add Your Text Add Your Text Click to edit text styles Diagram Edit your company slogan www.themegallery.com

  10. Click to edit text styles Chart- PowerPoint2002 Edit your company slogan www.themegallery.com

  11. Add Your Text Add Your Text Add Your Text Add Your Text Click to edit text styles Diagram Edit your company slogan Add Your Text Add Your Text Add Your Text Add Your Text www.themegallery.com

  12. Diagram Add Your Text Add Your Text Title Add Your Text Add Your Text Add Your Text Add Your Text www.themegallery.com

  13. Marketing Diagram www.themegallery.com

  14. 1 2 3 ThemeGallery is a Design Digital Content & Contents mall developed by Guild Design Inc. ThemeGallery is a Design Digital Content & Contents mall developed by Guild Design Inc. ThemeGallery is a Design Digital Content & Contents mall developed by Guild Design Inc. Diagram www.themegallery.com

  15. Diagram 2004 2001 2002 2003 Your Text Your Text Your Text Your Text Your Text Your Text Your Text Your Text www.themegallery.com

  16. Phase 1 Phase 2 Phase 3 Progress Diagram www.themegallery.com

  17. Block Diagram TEXT TEXT TEXT TEXT TEXT TEXT TEXT TEXT www.themegallery.com

  18. Add Your Text Text Add Your Text Text Add Your Text Text Add Your Text Text Add Your Text Text Table www.themegallery.com

  19. Text2 Text3 Text1 Text4 Text6 Text5 3-D Pie Chart www.themegallery.com

  20. Thank You ! www.themegallery.com

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